Analisis Pengakuan Pendapatan Pada PT. PLN (Persero) ULP Muncar Banyuwangi
Main Article Content
Revi Almaningrum Herti
Febriyanti Latifatul Azizah
Munir Is’adi
Maximizing profits is the main goal of a company, and revenue is one of its components. Regarding the main idea of the issue, namely the measurement and recognition of income. PSAK No. Income 23 is covered in the Statement of Financial Accounting Standards. This research aims to determine whether the income of PLN (Persero) ULP Muncar Banyuwangi is recognized and measured in accordance with the requirements of PSAK No.23. Descriptive analysis is the technique used. PLN (Persero) ULP Muncar Banyuwangi provided the primary and secondary data used.
Based on research findings, it can be said that the company’s income comes from operational and non-operational sources, and principles related to revenue recognition and measurement have been used. According to PSAK No. 23, corporations record non-performing loans using the cash basis, use the accrual basis in revenue recognition, and measure income at fair value.
Winda Silalahi, Dimita Purba, Jamaluddin, Mulatua Silalahi. 2022. Analisis Sistem Informasi Akuntansi Pendapatan Listrik Pascabayar pada PT Perusahaan Listrik Negara (Persero) Area Rantauprapat, Jurnal Informatika dan Teknik Elektro Terapan 10 (2). 2022.
Puspa Rini, 2021. Analisis Pengaruh Pengakuan Pendapatan pada Perhitungan Akuntansi, Jurnal Akuntansi dan Bisnis Indonesia (JABISI), 2 (1) 62-71, 2021.
Yuli Pratiwi, Rizqi Fadhlina Putri.,2021. Analisis akuntansi pendapatan berdasarkan PSAK 72 pada PT Nexusled Cahaya Lestari. Jurnal Multidisiplin Madani 1 (1), 61-72. 2021.
Liza Mutia, Arnida Wahyuni Lubis, 2023. Analisis Sistem Informasi Akuntansi Pendapatan Penerimaan Kas Listrik Prabayar PT Ajamu Faadhilah Agung. Jurnal Riset Akuntansi 1 (4), 2023.
Anisa Ken Fazila, Nisrina Kamilah, Gilang Ramadan Exantiago, Atiqah Nugraheni Rini Ratnaningsih, 2024. "Standar Akuntansi Keuangan". Jakarta: Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia.
Calvin Liawan, Vina N Van Harling, 2021. Analisis Perlakuan Akuntansi Pendapatan Jasa Kontruksi pada PT Agrindo Makmur Abadi:Socied 2 (1).
Putri Kemala Dewi Lubis, 2022. Analisis Pendapatan berdasarkan PSAK No.23 pada PDAM Tirta Wampu Stabat: Kitabah: Jurnal Akuntansi dan Keuangan Syariah, 2022.
Herlin, Nani Halima Zahara, Sepri Yanti, 2020. Analisis Sistem Informasi Akuntansi Pendapatan (studi kasus pada PT Maxindo karya Selaras Bengkulu). Ekombis Review: Jurnal Ilmiah Ekonomi dan Bisnis.
Zurapov Ali Utkirovich. 2023 ,Regulation of the formation of income in enterprises. Educational Research in Universal Sciences, ISSN: 2181-3515, VOLUME 2 | ISSUE 10 | 2023, DOI 10.5281/zenodo.10074022.
Popovici Angela dan Bancila Natalia, 2023. ASPECTE NOI AFERENTE COMPONENȚEI, RECUNOAȘTERII ȘI EVALUĂRII VENITURILOR ȘICHELTUIELILOR CONTRACTUALE, CZU 657.471. University of European Studies of Moldova. https://doi.org/10.52507/2345-1106.2023-1.19.
Ayuningtyas Prihartini dan Aria Farah Mita,2024. Analisis Kritis atas Pengakuan Pendapatan Biaya Penyambungan Listrik (Studi Kasus : Perusahaan Listrik Indonesia), Owner: Riset & Jurnal Akuntansie –ISSN : 2548-9224| p–ISSN : 2548-7507Volume 8 Nomor 1, Januari 2024DOI : https://doi.org/10.33395/owner.v8i1.1760.
André Lamblet Dias, Thiago de Abreu Costa ,2024. Efeitos do CPC 47 (IFRS 15) sob a ótica do gerenciamento de receitas no mercado acionário brasileiro. Revista Catarinense da Ciência Contábil, ISSN 2237-7662, Florianópolis, SC, v. 23, 1-22, e3419, 2024.
Sutarti,2024.ANALISA PENGAKUAN PENDAPATAN DAN BEBAN SERTA PENGARUHNYA TERHADAP LAPORAN RUGI LABA. Conference: 2020 Symposium of AccountancyAt: Sekolah Tinggi Ilmu Ekonomi Kesatuan.
Sulastri, Agusdiwana Suarni, Ifayani Haanurat,2021. ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN BERDASARKAN PSAK NO.27 PADA KSP SYARIAH AL-IKHLAS KABUPATEN TAKALAR Jurnal Ar-Ribh Fakultas Ekonomi Dan Bisnis Volume 1 No 2 Oktober 2018 ISSN: 2684-7477 (Cetak) https://journal.unismuh.ac.id/index.php/ar-ribh.
